How many exemptions should I claim in West Virginia?
On West Virginia's IT-104, a single filer with no dependents usually claims 1 and a married couple 2, plus one for each dependent. Each exemption takes $2,000 a year off the wages West Virginia withholding is figured on. On a $60,000 salary paid every two weeks, one exemption more than that raises each paycheck by about $3.52. Claiming fewer means more withheld now and a bigger refund later.
How to count your exemptions on the IT-104
You count 1 exemption for yourself if single, or 2 for yourself and your spouse if married, then add 1 for each dependent. Each exemption takes $2,000 a year off the wages withholding is figured on.
Line 5 is a checkbox for single workers, heads of household, and married workers with one job and a spouse who doesn't work. Checking it switches you to the lower one-earner table; leaving it blank uses the two-earner table, which withholds more.
West Virginia withholding by number of exemptions
Single filer earning $60,000 a year, paid every two weeks, federal W-4 with no adjustments. The highlighted row is the usual count for a single filer with no dependents.
| Exemptions | West Virginia tax withheld | Take-home pay |
|---|---|---|
| 0 | $82.69 | $1,855.39 |
| 1 | $79.16 | $1,858.91 |
| 2 | $75.64 | $1,862.44 |
| 3 | $72.12 | $1,865.96 |
| 4 | $68.60 | $1,869.48 |
| 5 | $65.07 | $1,873.00 |
Married couple on one $100,000 income, paid every two weeks:
| Exemptions | West Virginia tax withheld | Take-home pay |
|---|---|---|
| 0 | $153.15 | $3,104.93 |
| 1 | $149.63 | $3,108.45 |
| 2 | $146.10 | $3,111.97 |
| 3 | $142.58 | $3,115.50 |
| 4 | $139.06 | $3,119.02 |
| 5 | $135.53 | $3,122.54 |
Should you claim more or fewer?
Exemptions only change how much is withheld during the year. Your actual West Virginia tax is settled on your state return. Claim more than you qualify for and you may owe at tax time. Claim fewer and you get the difference back as a refund. If you would rather keep the count simple, most forms also let you ask for an extra dollar amount from each paycheck.
The federal Form W-4 dropped allowances in 2020, so your federal and West Virginia forms work differently. See how many allowances to claim and how to fill out a W-4. To see your own numbers, open the West Virginia paycheck calculator and set the exemptions under the state form step.
Sources
West Virginia Tax Division, Form IT-104 and West Virginia Tax Division, IT-100.2A withholding tables. Withholding figures come from the same 2026 formulas the calculator uses; see how we calculate.